Section
General Provisions
34.001 Bad debt/uncollectible account receivable write-off policy and procedure
34.002 Purchasing agency and purchasing agents
34.003 Investment policy
34.004 Deposit of funds and approval of claims
34.005 Policy for electronic funds transfer and online banking
Tax Abatement Procedures
34.015 General provisions
34.016 Definitions
34.017 Financial incentives
34.018 Office development real property tax abatement
34.019 Mixed use development real property tax abatement
34.020 Institutional development real property tax abatement
34.021 Industrial development real property tax abatement
34.022 Warehouse development real property tax abatement
34.023 Council’s authority to enlarge real property tax abatement general standards
34.024 Personal property tax abatement
34.025 Agreement for tax abatement
34.026 Corporate citizenship
34.027 Information required of applicants seeking tax abatement designation; application required
34.028 Statement of benefits, declaratory and confirmatory resolutions required
34.029 Review by the Tax Abatement Committee
34.030 Design Review Committee
34.031 Town Council’s review of declaratory resolution
34.032 Confirmatory resolutions
34.033 Annual review of petitions by the Council
34.034 Failure of petitioner to comply may result in revocation of tax abatement by Town Council
34.035 Review of tax abatement procedures by the Town Council
County Excise Surtax and Wheel Tax
34.050 Distribution of increase
Municipal Excise Surtax and Wheel Tax
34.055 Municipal motor vehicle license excise surtax
34.056 Municipal wheel tax
Excise Food and Beverage Tax
34.060 Imposition of tax
34.061 Percentage of tax
34.062 Manner of payment
34.063 Amounts
34.064 Establishment of fund
34.065 Application
Funds
34.080 Cumulative Capital Improvement Fund
34.081 Firemen’s Pension Fund
34.082 Motor Vehicle Highway Fund (MVH)
34.083 Accident Report Account
34.084 Local Road and Street Fund (LRS)
34.085 Police Pension Fund
34.086 2012 Storm Damage Repair Fund (#122)
34.087 Clerk-Treasurer Employee Recognition Fund (121)
34.088 Police Department Explorer Program Operating Fund
34.089 County Communication Center Non-Reverting Equipment Replacement Fund
34.090 Town Police Department Drug Buy and Covert Investigations Cash Fund
34.091 Fire Protection Territory Equipment Replacement Fund
34.092 Parks and Recreation Department Special Non-Reverting Operating Fund
34.093 County Communications Center Fund (#258)
34.094 Levy Excess Fund
34.095 Parks and Recreation Beneficent Fund
34.096 Rainy Day Fund
34.097 Fire Department Beneficent Fund
34.098 Metropolis Construction Non-Reverting Fund
34.099 HCCC Staff Incentive Fund
34.100 LOIT Special Distribution Fund
34.101 Cumulative Capital Development Fund
34.102 Bicentennial Park Special Non-Reverting Construction Fund
34.103 Miscellaneous funds continued
34.104 Information Technology Internal Service Fund
34.105 Capital Leased Equipment Fund
34.106 Nature Preserve Fund
34.107 Hospitality District Fund
34.108 Restricted Donation Fund
34.109 Next Level Trails Fund
34.110 ARP Coronavirus Local Fiscal Recovery Fund
34.111 Opioid Settlement Restricted Fund
34.112 Opioid Settlement Unrestricted Fund
34.113 Treasury Equitable Sharing Program Fund
34.114 DOJ Equitable Sharing Program Fund
Capital Asset Policy
34.200 General information
34.201 Definition of capital assets
34.202 Valuation of capital assets
34.203 Asset definition by major category
34.204 Depreciation methods and salvage value
34.205 Capital asset acquisition
34.206 Asset transfers and dispositions
34.207 Periodic inventories
34.208 Responsibilities of Town Fiscal Officer
34.209 Responsibilities of department heads
Cross-reference:
Fee schedule, see Ch. 38
Town policies, see Ch. 36